Chapter

Estate and Generation-Skipping Transfer Tax

Haw. Rev. Stat. § 236E-1— Short title
Haw. Rev. Stat. § 236E-2— Definitions
Haw. Rev. Stat. § 236E-3— Conformance to the Internal Revenue Code; general application
Haw. Rev. Stat. § 236E-4— Administration, adoption, and interrelationship of Internal Revenue Code and federal public laws with this chapter
Haw. Rev. Stat. § 236E-5— Legislative intent; application of Internal Revenue Code
Haw. Rev. Stat. § 236E-6— Applicable exclusion amounts
Haw. Rev. Stat. § 236E-7— Hawaii taxable estate
Haw. Rev. Stat. § 236E-8— Tax imposed; credit for tax paid other state
Haw. Rev. Stat. § 236E-9— Returns; time to file return and pay tax
Haw. Rev. Stat. § 236E-10— Interest on amount due; penalties
Haw. Rev. Stat. § 236E-11— Extension of time to file return
Haw. Rev. Stat. § 236E-12— Department to issue release; final settlement of account
Haw. Rev. Stat. § 236E-13— Amended returns; final determination
Haw. Rev. Stat. § 236E-14— Administration; rules
Haw. Rev. Stat. § 236E-15— Sale of property to pay tax; creation of lien
Haw. Rev. Stat. § 236E-16— Liability for failure to pay tax before distribution or delivery
Haw. Rev. Stat. § 236E-17— Generation-skipping transfers; tax imposed
Haw. Rev. Stat. § 236E-18— Administration by department; action for collection of tax; appeal
Haw. Rev. Stat. § 236E-18.5— Audit of return; procedure upon failure to file return; additional taxes; limitation period
Haw. Rev. Stat. § 236E-19— Parent as natural guardian for purposes of sections 2032A and 2057 of the Internal Revenue Code
Haw. Rev. Stat. § 236E-20— Reimbursement
Haw. Rev. Stat. § 236E-21— Statute of limitations; claims for refund
Haw. Rev. Stat. § 236E-22— Expenses of court proceeding
Haw. Rev. Stat. § 236E-23— Who liable; amount
Haw. Rev. Stat. § 236E-24— Agreements with other states for payment of tax imposed by this chapter
Haw. Rev. Stat. § 236E-25— Disclosure of federal return information
Haw. Rev. Stat. § 236E-26— Disposition of revenues